Time savings accounts: days transferable to employee savings and employee share ownership
Article 81, 18° of the General Tax Code is amended: the limit on time-savings-account days (or untaken rest days where there is no such account) whose conversion is exempt from income tax under b bis rises from ten to fifteen days a year, and a new b ter exempts, up to ten days a year, sums from the account paid into an employee savings plan to buy shares in the company or a related company, or units of employee savings funds. Article L. 3152-4 of the Labour Code is adapted and Article L. 242-4-3 of the Social Security Code extends the contribution exemption to these payments for 36 months from the law's enactment.
Measure originators
No official estimate found for this measure.
Measure impact
Employees could convert untaken rest days into company shares free of income tax, and employers would benefit from an experimental three-year contribution exemption. No official cost estimate has been published.
Official references
Sources
Stated positions
Public statements by members of Parliament on this measure · 2 statements
« L’amendement vise à mobiliser les droits issus du compte épargne-temps des salariés pour les orienter, s’ils le souhaitent, vers leur épargne salariale et leur permettre à terme de pouvoir reprendre leur entreprise. »
Translation: The amendment aims to mobilise the rights from employees' time-savings accounts to direct them, if they wish, towards their employee savings and eventually enable them to take over their company.
16 October 2026Parliamentary debate · assemblee-nationale.fr« Cet amendement vise à faciliter l’actionnariat salarié. Nous l’assumons : à l’UDR, nous nous battons pour le développer. Nous proposons donc de donner aux salariés la possibilité de transférer une partie de leur compte épargne-temps vers un fonds commun de placement d’entreprise. »
Translation: This amendment aims to facilitate employee share ownership. We stand by it: at the UDR, we fight to develop it. We therefore propose giving employees the possibility of transferring part of their time-savings account to a company mutual fund.
16 October 2026Parliamentary debate · assemblee-nationale.fr
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Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Council of Ministers
Validation interne